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Scholarship Exemption – Part-time enrolment If you received scholarships, fellowships, or bursaries in the tax year in connection with your part-time enrolment in an educational program, this chart will help you calculate the amount of scholarship, fellowship and bursary income to be included on line 13010 of your Income Tax and Benefit Return. ... Do not include costs and fees paid that you claimed for a scholarship exemption in a previous year. $ Blank space for dollar value Line 2 Enter the amount from line 1 or line 2, whichever is less. $ Blank space for dollar value Line 3 Line 1 minus line 2 (if negative, enter "0"). $ Blank space for dollar value Line 4 Basic scholarship exemption. $500.00 Line 5 Enter the amount from line 4 or line 5, whichever is less. $ Blank space for dollar value Line 6 Add lines 3 and 6. This is your total scholarship exemption. $ Blank space for dollar value Line 7 Calculation of amounts to be included in income for the tax year: Total of all scholarships, fellowships, and bursaries received by you in the tax year in connection with your part-time enrolment in an educational program. $ Blank space for dollar value Line 8 Enter your scholarship exemption for the tax year from line 7 above. $ Blank space for dollar value Line 9 Line 8 minus line 9. ...

SR&ED Program archives – 2014 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2014 is organized by date. [2014-12-18] SR&ED financial policy documents – December 2014 update [2014-12-18] Assistance and Contract Payments Policy [2014-12-18] Contract Expenditures for SR&ED Performed on Behalf of a Claimant Policy [2014-12-18] Materials for SR&ED Policy [2014-12-18] Pool of Deductible SR&ED Expenditures Policy [2014-12-18] Prescribed Proxy Amount Policy [2014-12-18] Recapture of SR&ED Investment Tax Credit Policy [2014-12-18] SR&ED Capital Expenditures Policy [2014-12-18] SR&ED Claims for Partnerships Policy [2014-12-18] SR&ED Filing Requirements Policy [2014-12-18] SR&ED Investment Tax Credit Policy [2014-12-18] SR&ED Lease Expenditures Policy [2014-12-18] SR&ED Overhead and Other Expenditures Policy [2014-12-18] SR&ED Salary or Wages Policy [2014-12-18] SR&ED Shared-Use-Equipment Policy [2014-12-18] Third-Party Payments Policy [2014-12-18] Total Qualified SR&ED Expenditures for Investment Tax Credit Purposes Policy [2014-12-18] Traditional and Proxy Methods Policy [2014-09-19] New video series: Scientific Research and Experimental Development Tax Incentive Program [2014-08-06] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2014 [2014-07-10] Federal SR&ED legislative proposals status as at June 30, 2014 [2014-06-25] The complete CRM for Research and Technology Advisors is now available [2014-05-30] SR&ED T661 Claim Form – Revised optional filing measure for Part 9 [2014-05-30] Federal SR&ED legislative proposals status as at March 31, 2014 [2014-04-24] Survey – SR&ED Policy Review Project [2014-03-27] Federal SR&ED legislative proposals status as at December 31, 2013 [2014-03-07] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2013 [2014-02-06] Canada Revenue Agency supports business innovation with new SR&ED tools and services [2014-01-30] SR&ED T661 Claim Form – Optional filing measure for Part 9 [2014-01-27] First-Time Claimant Advisory Service [2014-01-27] SR&ED Self-Assessment and Learning Tool Page details Date modified: 2015-02-26 ...

SR&ED Program archives – 2016 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2016 is organized by date. [2016-12-09] Federal SR&ED legislative proposals status as at September 30, 2016 [2016-10-26] T1145 Agreement to Allocate Assistance for SR&ED Between Persons Not Dealing at Arm's Length [2016-10-26] T1146 Agreement to Transfer Qualified Expenditures Incurred in Respect of SR&ED Contracts Between Persons Not Dealing at Arm's Length [2016-10-26] T1174 Agreement Between Associated Corporations to Allocate Salary or Wages of Specified Employees for Scientific Research and Experimental Development (SR&ED) [2016-08-02] Pre-Claim Review Launch [2016-07-19] SR&ED Program policies – July 2016 update [2016-07-19] SR&ED while Developing an Asset Policy [2016-07-19] SR&ED During Production Runs Policy [2016-07-13] Federal SR&ED legislative proposals status as at June 30, 2016 [2016-07-13] Summary of provincial and territorial research & development (R&D) tax credits as at June 30, 2016 [2016-06-29] The Pre-Claim Consultation Launch [2016-05-30] RC532 – Request for Administrative Review (PDF, 128 KB) [2016-05-30] Guidelines for resolving claimants’ SR&ED concerns [2016-05-18] SR&ED Self-Assessment and Learning Tool – May 2016 Update [2016-04-12] Federal SR&ED legislative proposals status as at March 31, 2016 [2016-02-09] Federal SR&ED legislative proposals status as at December 31, 2015 [2016-02-09] Summary of provincial and territorial research & development (R&D) tax credits as at December 31, 2015 Page details Date modified: 2023-09-27 ...

Line 30800 – Base CPP or QPP contributions through employment income: Overpayment Residents of a province or territory other than Quebec on December 31, 2021 If you contributed to the CPP only: ● Do not claim more than $2,875.95 on line 30800 of your return for your base contributions on employment income ● Do not claim more than $290.50 on line 22215 of your return for your enhanced contributions ● Claim any overpayment on line 44800 of your return If you made contributions to the QPP (or the QPP and CPP), complete Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your overpayment, if any. Residents of Quebec on December 31, 2021 If you contributed to the QPP only: ● Do not claim more than $3,137.40 on line 30800 of your return for your base contributions on employment income ● Do not claim more than $290.50 on line 22215 of your return for your enhanced contributions ● Claim any overpayment on your Revenu Québec Income Tax Return If you made contributions to the CPP (or the CPP and QPP), complete Form RC381, Inter-provincial Calculation for CPP and QPP Contributions and Overpayments, to calculate your overpayment, if any. ... If you contributed to a foreign employer-sponsored pension plan or to a social security arrangement (other than a United States Arrangement), see Form RC269, Employee Contributions to a Foreign Pension Plan or Social Security Arrangement – Non-United States Plans or Arrangements. ...

Pay your taxes online – and on time We have archived this page and will not be updating it. ... Choose the payment method that’s right for you: Online banking – You’re already paying your hydro and phone bills online. ... Third-party service providers – You may be able to make your payment through a third‑party service provider. ...

SR&ED Program archives – 2009 This Scientific Research and Experimental Development (SR&ED) Program archives page for 2009 is organized by date. [2009-10-30] Revised – Application Policy SR&ED 2004-02R3: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-10-30] Electronic Filing of Scientific Research and Experimental Development (SR&ED) Claims [2009-10-30] Revised – T1145, Agreement to Allocate Assistance Between Persons Not Dealing at Arm's Length for Scientific Research and Experimental Development (SR&ED) [2009-10-30] Revised – T1146, Agreement to Transfer Between Persons Not Dealing at Arm's Length Qualified Expenditures Incurred in Respect of Scientific Research and Experimental Development (SR&ED) Contracts [2009-09-03] The Government of Canada provides financial support to Tekna Plasma Systems Inc. for the creation of new technologies [2009-09-03] The Government of Canada provides financial support to Les Enductions Repulpables RETEC Inc. for the development of new technologies [2009-09-02] The Government of Canada provides financial support for the development of new technologies by Tecnar Automation Ltd. [2009-09-01] The Government of Canada provides financial support to Imprimerie Lebonfon Inc. in the development of high-quality printing technologies [2009-08-27] Minister Blackburn delivers $928,000 in research and development investment tax credits to Novartis Animal Health Canada [2009-08-26] Minister Blackburn delivers more than $1 million in research and development investment tax credits to Atlantic Hydrogen Inc. [2009-08-25] Minister Blackburn delivers $121,000 in research and development investment tax credits to Dominion Biologicals Limited [2009-08-13] Minister Blackburn delivers $306,000 in research and development investment tax credits to Esporta Wash Systems Inc. [2009-08-12] Minister Blackburn delivers $931,000 in research and development investment tax credits to Motion Metrics International Corp [2009-08-11] Minister Blackburn delivers $229,000 in research and development investment tax credits to Bluewater Business Solutions [2009-08-10] Minister Blackburn delivers $630,000 in research and development investment tax credits to Professional Components Ltd. [2009-07-17] Minister Blackburn delivers over $200,000 in research and development investment tax credits to BioChambers Incorporated [2009-07-16] Minister Blackburn delivers over $1.5 million in research and development investment tax credits to Solido Design Automation Inc. [2009-07-16] Minister Blackburn delivers over $300,000 in research and development investment tax credits to Ground Effects Environmental Services Inc. [2009-07-15] Minister Blackburn delivers over $1 million in research and development investment tax credits to Dycor Technologies Ltd. [2009-07-08] Minister Blackburn delivers $1.9 million in research and development investment tax credits to Stern Laboratories [2009-07-07] Minister Blackburn delivers over $300,000 in research and development investment tax credits to Activplant [2009-06-30] Minister Blackburn emphasizes the importance of the $1.1 million received by IPEX Inc. in research and development investment tax credits [2009-06-11] Revised – Leaflet RC4467, Support for your R&D in Canada [2009-06-11] CRA accepts claims with 20 largest SR&ED projects for an additional year [2009-06-11] Revised – Application Policy SR&ED 2004-02R2: Filing Requirements for Claiming SR&ED is replaced by—Revised—Application Policy SR&ED 2004-02R5: Filing Requirements for Claiming SR&ED [2009-06-04] Questions and Answers- New SR&ED Claim Form and Guide (Addendum) [2009-05-21] Minister Blackburn emphasizes the importance of the $2.2 million received by Optosecurity Inc. in research and development tax credits [2009-05-04] Minister of National Revenue addresses Tax Executives Institute at their annual conference [2009-03-30] Revised – Form T666, British Columbia (BC) Scientific Research and Experimental Development Tax Credit [2009-02-26] Manitoba Research and Development (R&D) Tax Credit: Clarification on Renunciation Deadlines [2009-01-22] SR&ED Guidance Document: Controlled Environment Crop Production (Draft) Page details Date modified: 2014-05-27 ...

Revised Public (severed) Version of the Financial Claim Review Manual – Review Procedures for Financial Reviewers Date: June 25, 2015 The severed version of the Financial Claim Review Manual (CRM) – Review Procedures for Financial Reviewers released on April 30, 2012 has been reviewed in respect of the Access to Information Act and the CRM has been revised accordingly. To see the most recent version of the CRM, go to Financial Claim Review Manual – Review Procedures for Financial Reviewers (public severed version). ...

Line 11300 – Old age security pension Note: Line 11300 was line 113 before tax year 2019. ... Enter this amount on Line 14600 – Net federal supplements paid. You may be able to claim a deduction for this amount on Line 25000 – Other payments deduction. ... Forms and publications Income Tax Package – Guide, Return, and Schedules Guide T4011, Preparing Returns for Deceased Persons Report a problem or mistake on this page Thank you for your help! ...

Step 5 – Federal tax To calculate the federal tax on your return, which includes the surtax for non-residents of Canada and deemed residents of Canada, follow the instructions in this section. ... Non-residents and non-residents electing under section 216.1 – Complete and attach Schedule A to your return. ... Non-residents electing under section 217 – Complete and attach Schedule A to your return. ...

Line 30100 – Age amount Claim this amount if you were 65 years of age or older on December 31, 2024, and your net income (line 23600 of your return) is less than $102,925. ... For more information, go to Line 32600 – Amounts transferred from your spouse or common-law partner. Forms and publications Income Tax Package Income Tax Folio S1-F4-C1, Basic Personal and Dependant Tax Credits Related topics Line 32600 – Amounts transferred from your spouse or common-law partner Benefits, credits, and taxes for newcomers Page details Date modified: 2025-01-21 ...